http://172.19.1.196:8983/solr/secweb/select?q=raise expenditure OR "raise expenditure" OR "Increase expense" OR "Increase outlay" OR "elevate expense" OR "elevate outlay"&wt=json&indent=true&facet=true&facet.field=key_filetype&facet.field=key_sitemap&facet.field=system_name&facet.field=key_keywords&hl=on&hl.fragsize=200&hl.fl=id,title_th,searchcontent_th&defType=edismax&qf=searchcontent_th&qf=id&qf=title_th^1000000&pf=title_th~5^1&pf=searchcontent_th~5^10000&ps=2&mm=100&qf=title_th_default&fq=key_filetype%3Axlsx&start=0&rows=10
(f) changes to policies and procedures
C2
Does the firm have channels for firm personnel to raise any concerns in a manner that enable them to come forward without fear of reprisals?
If yes, please